Manny Kant is invested one passive activity $-$ Imperative, Inc. As of $1/1/2022$ in which he had the following At$-$Risk Basis and Suspended Losses:

At$-$Risk Basis

$$0$

Suspended Losses under At$-$Risk Rules $($$$100,000)$

Suspended Passive Activity Losses $,($$$20,000)$

In addition, Manny was allocated the following passive income$/($loss$)$ from Imperative in $2022$ and $2023$:

$2022$ Income$/($loss$)$

$($$$60,000)$

$2023$ Income$/($loss$)$

$$150,000$

Finally, during $2023$ Imperative borrowed an additional $$50,000$ for which Manny was personally liable.

Required: What is Manny's ending at$-$risk basis in Imperative, Inc as of $\frac{12}{31}\frac{?}{2023}?$